In 2020, Elle Corp

In 2020, Elle Corp. acquired 9,000 of its own no par value common shares at $ 18 per share, to be held in the treasury. In 2021, Elle sold 6,000 of these shares at $ 25 per share. What accounts and what amounts should Elle credit in 2021 to record this sale? $\begin{array}{lrccr} & \begin{array}{r}\text { Treasury } \\\text { \(\underline{\text{ Shares }}\) }\end{array} & \begin{array}{c}\text { Contributed } \\\text { \(\underline{\text{Surplus }}\) }\end{array} & \begin{array}{l}\text { Retained } \\\text {\(\underline{\text{ Earnings }}\) }\end{array} & \begin{array}{r}\text { Common } \\\text {\(\underline{\text{ Shares }}\) }\end{array} \\\text { A) } & \$ 108,000 & & & \$ 42,000 \\\text { B) } & \$ 108,000 & \$ 42,000 & & \\\text { C) } & \$ 108,000 & & \$ 42,000 & \\\text { D) } & & & \$ 42,000 & \$ 108,000\end{array}$